Personal Health Investment Today Act of 2017 or the PHIT Act of 2017
This bill amends the Internal Revenue Code to allow a medical care tax deduction for up to $1,000 ($2,000 for a joint return or a head of household) of qualified sports and fitness expenses per year. The bill defines "qualified sports and fitness expenses" as amounts paid exclusively for the sole purpose of participating in a physical activity, including: (1) fitness facility memberships, (2) physical exercise or activity programs, and (3) equipment for a physical exercise or activity program.
| Action Date | Type | Text | Source |
|---|---|---|---|
| 2017-03-01 | IntroReferral | Read twice and referred to the Committee on Finance. | Senate |
| 2017-03-01 | IntroReferral | Introduced in Senate | Library of Congress |